Corrective Action Plans

Finding 34066 (2022-003)

Material Weakness 2022

MN

Reporting Material Weakness

Finding 2022-003 Finding Summary: The Hospital District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Indi...

Finding 2022-003 Finding Summary: The Hospital District does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Crystal Bothun, Chief Financial Officer Corrective Action Plan: We recognize that we have limited number of staff that can properly prepare and complete the schedule of expenditures of federal awards to ensure completeness and accuracy. We have hired a Grant/Foundation Manager that is responsible for the grant process but are still training our staff on reporting requirements around the schedule of expenditures of federal awards; therefore, we have requested Eide Bailly LLP to assist with the preparation of the schedule. Anticipated Completion Date: Ongoing

View Audit 36622

Finding 34065 (2022-004)

Material Weakness 2022

Wayne County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the pr...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ARPA Quarterly & Annual Reports will be reviewed by someone other than the preparer. Anticipated Completion Date: 12-31-23

View Audit 35322

Finding 34064 (2022-003)

Material Weakness 2022

Wayne County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the findings. Wayne County Auditor's office will begin checking all contracts for suspended, debarred, or otherwise excluded from...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Auditor Mark Hoelscher Contact Phone Number: 765-973-9318 Views of Responsible Official: We concur with the findings. Wayne County Auditor's office will begin checking all contracts for suspended, debarred, or otherwise excluded from or ineligible for participation in federal assistance programs prior to the purchase. Anticipated Completion Date: December 31, 2023

View Audit 35322

Finding 34063 (2022-221)

Significant Deficiency 2022

Talmud Torah Yesodei Hatorah

NJ

Finding 22-1: The audit report was due to be received by the State of New Jersey no later than March 31, 2023. As a result, the audit was not submitted timely. Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Depa...

Finding 22-1: The audit report was due to be received by the State of New Jersey no later than March 31, 2023. As a result, the audit was not submitted timely. Recommendation: To ensure the proper procedures are in place to allow the audit to be completed and received by the State of New Jersey Department of Agriculture in the required timeframe. Action Taken: ? Firstly, Administrator met with his staff and required that all books and records relating to the food program should be current and up to date in order to facilitate sending the information to the Audit firm in a timely manner. ? Secondly, there was a meeting between the Administrator and the CPA firm retained to prepare the audit. An understanding was reached that within 60 days prior to the audit due date, the CPA firm and the school?s administrative staff will meet to begin the work on the audit. ? These steps will help ensure that the audit will be completed soon after the close of the fiscal year and in a timely manner. Implementation Date: Corrective Action Plan has been implemented as of May 17, 2023. Person Responsible for Implementation: Mr. Rother, the Administrator, is the responsible party for implementation of the CAP. Telephone Number: (732)-722-5511.

View Audit 32894

Finding 34055 (2022-001)

None 2022

Schaumburg Community Consolidated School District No. 54

IL

Reporting § 200.512

Identifying Number: Finding 2022-001 Late Data Collection Form Filing Finding: The District?s fiscal year 2021 Single Audit package was not submitted to the Federal Clearinghouse within the required time period. School District 54 Corrective Action Plan: Uniform Guidance 2 CFR 200.512(a) requires...

Identifying Number: Finding 2022-001 Late Data Collection Form Filing Finding: The District?s fiscal year 2021 Single Audit package was not submitted to the Federal Clearinghouse within the required time period. School District 54 Corrective Action Plan: Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. The Single Audit package for the District's year ended June 30, 2021 and audit report was issued on December 27, 2021, as such data collection form should have been submitted to the Federal Audit Clearinghouse by January 27, 2022. The audit was not completed until December 27, 2021, which put a lot of strain on internal resources and the District could not independently track the submission of the data collection form. The District will make sure that the data collection form is filed timely after the audit is complete. Contact Person Responsible for Corrective Action Plan: Ric King, Assistant Superintendent of Business Operations (847-357-5039) Anticipated Completion Date: Fiscal Year 2023

View Audit 31911

Finding 34054 (2022-001)

Significant Deficiency 2022

Housing Authority of the City of Arkadelphia, Arkansas

AR

Questioned Costs HUD Housing Programs Eligibility

2022-001 Eligibility Condition and Criteria: The Authority?s purpose for existence is providing decent, safe and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine e...

2022-001 Eligibility Condition and Criteria: The Authority?s purpose for existence is providing decent, safe and affordable housing to low-income persons. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent assistance to be paid on the family?s behalf. HUD regulations prescribe the content of these family files. These requirements consist of the following: a. As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the PHA to verify income eligibility. b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. c. Determine income eligibility and calculate the tenant?s rent payment in accordance with HUD regulations. d. Select tenants from the public housing waiting list in accordance with the PHA?s tenant selection policies. e. Reexamine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Population and Items Tested: Testing of thirteen family files revealed the following deficiencies: 1. One file used an incorrect utility allowance but was subsequently corrected. 2. One file used an incorrect income amount 3. Two files calculated an incorrect housing assistance payment Auditor?s Recommendation: This is a repeat finding. A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. Grantee Response: We will comply with the auditor?s recommendation. Anticipated Completion Date: June 30, 2023

View Audit 24082 Questioned Costs: $1

Finding 34053 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Arkadelphia, Arkansas

AR

HUD Housing Programs Special Tests & Provisions Eligibility

2022-002 Special Tests and Provisions Condition and Criteria: The Authority?s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher pro...

2022-002 Special Tests and Provisions Condition and Criteria: The Authority?s purpose for existence is providing decent safe and affordable housing to low-income persons. As such, HUD requires the Authority to comply with special tests and provisions relating to its Housing Choice Voucher program. The Authority must inspect the unit leased to a family at least annually to determine if the unit meets Housing Quality Standards (HQS) and the Authority must conduct quality control re-inspections. The Authority must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). Population and Items Tested: Testing of thirteen family eligibility files revealed one file lacked documentation of a passed HQS inspection. The COVID waiver covering housing quality control re-inspections expired December 31, 2021. No quality control re-inspections were performed during the year ended June 30, 2022. Auditor?s Recommendation: The Authority should ensure documentation of a ?passed? housing quality inspection is maintained. A thorough review of tenant files should be performed for the purpose of eliminating the deficiencies. The Authority should perform housing quality control re-inspections according to HUD guidelines. Grantee Response: We will comply with the auditor?s recommendation. Anticipated Completion Date: June 30, 2023

View Audit 24082

Finding 34052 (2022-001)

None 2022

Hillsboro-Deering Cooperative School District

NH

Matching / Level of Effort / Earmarking § 200.430

Finding #2022-001 Condition: The School District did not maintain proper time and effor records for employees who were partially funded with ESSER federal funds. Timesheets did not c...

Finding #2022-001 Condition: The School District did not maintain proper time and effor records for employees who were partially funded with ESSER federal funds. Timesheets did not contain a certification clause that the information submitted accurately reflects the time and effor distribution, and the timesheet was not dated by the employee and/or supervisor. Corrective Action Plan: A similar finding was noted during the October 20, 2022 Federal Fiscal Monitoring visit by the New Hampshire Department of Education (DOE) regarding Washington School District (another SAU #34 District). As a result of the visit, we updated our bi-weekly time sheets for time and effort documentation. The timesheets now include the required certification clause, ensure proper documentation of hours worked under the grant, and require signatures and dates for the employee and supervisor. Individual Responsible: Grant Geisler, Business Manager Anticipated Implementation Date of Corrective Action: January 2023

View Audit 28926

Finding 34051 (2022-001)

Significant Deficiency 2022

Hope House, Inc.

CA

Allowable Costs / Cost Principles § 200.430

Hope House concurs with the auditor?s recommendations. Effective October 2022, the Executive Director will print and store personnel action forms in the employee?s file.

View Audit 29577

Finding 34048 (2022-001)

Significant Deficiency 2022

Eastport Health Care, Inc.

ME

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, ...

Finding Number: 2022-001 Condition Found: The Organization was found to have a significant deficiency in internal controls over compliance and compliance related to period of performance and cash management. Individual(s) Responsible for Corrective Action: Wanda Matthews, CFO and Ellen Krajewski, CEO. Corrective Action Planned: In order to comply with the U.S. Code of Federal Regulations (CFR), 45 CFR 75.309(a), and 45 CFR 75.305(b)(l), and ensure that the timing and amount of advance payments are as close as is administratively feasible to the actual disbursements by the organization for direct program or project costs and the proportionate share of any allowable indirect costs, the following process has been established for internal quality control: ? Drawdowns for salary expenses will be completed bi-weekly one week after the second week payroll. Drawdowns for other expenses will be completed at the end of every month for expenses that are documented as paid. This will help to ensure that grant funds expended prior to completing a drawdown in the PMS system. ? The request for disbursement from PMS will be submitted to the CEO with all corresponding backup that includes an earnings summary, documented and approved work hours report, expanded general ledger for other than salary expenses, the statement of revenue and expenditures for each grant, the worksheets that are completed for grant expenditure tracking, and a review checklist for completion by the CEO that includes the following requirements: o Are expenses related to the current budget period? o Is the drawdown amount in line with the expenses? o Is the drawdown amount for expenses that have been paid? o Are the expenses eligible for this grant? o Does the General Ledger and PMS system balances match? o Does supporting documentation provided support the expenses included in drawdown request? o At the end of the month, the statement of revenue and expenditures will be run for each grant. An adjusting entry will be completed to recognize grant revenue based on the verified expenses for each grant and recorded in the adjusting entry journal. o The adjusting entry journal is presented to the CEO for approval along with all supporting documentation for review and approval. Anticipated Completion Date: The process was started immediately upon notification of the finding. An updated Policy and Procedure will be submitted to the Board of Directors at the October 24, 2022 meeting.

View Audit 28631

Finding 34039 (2022-001)

Material Weakness 2022

Bay Minette Rotary Village, Inc.

AL

Finding 2022-001 Fair Presentation of Financial Statements Recommendation: The Organization should properly adjust fixed asset accounts and payables before preparing unaudited financial statements for submission to REAC. Action Taken: We concur with the recommendation and it will be implemented thr...

Finding 2022-001 Fair Presentation of Financial Statements Recommendation: The Organization should properly adjust fixed asset accounts and payables before preparing unaudited financial statements for submission to REAC. Action Taken: We concur with the recommendation and it will be implemented through discussions with personnel in preparation for closing out the year ended December 31, 2023.

View Audit 28616

Finding 34036 (2022-003)

Significant Deficiency 2022

Ord Public Schools District No. 5

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN October 25, 2022 Ord Public Schools District No. 5, Ord, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedul...

CORRECTIVE ACTION PLAN October 25, 2022 Ord Public Schools District No. 5, Ord, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FINANCIAL STATEMENT FINDINGS 2022-003 ESTABLISH INTERNAL CONTROL OVER FINANCIAL STATEMENT PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Dr. Heather Nebesniak at 308.728.3241. Sincerely yours, Dr. Heather Nebesniak Superintendent

View Audit 36358

Finding 34035 (2022-001)

None 2022

The Beacon of Downtown Houston

TX

Special Tests & Provisions

FINDINGS ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding #2022-001 ? Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Coalition for the Homeless of Houston/Harris County Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.0...

FINDINGS ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding #2022-001 ? Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Coalition for the Homeless of Houston/Harris County Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #21.027 Contract #: 967571915 Contract year: 09/01/21 ? 08/31/22 Recommendation: Ensure The Beacon identifies and complies with all contract provisions. Planned corrective action: The Beacon has purchased and will maintain fidelity bond coverage that satisfies the requirements that are set forth in 10 TAC ?1.406. In addition, the Beacon has increased its staff capacity to review contracts and processes to ensure that they are compliant with internal and external standards and regulations. Responsible officer: Rebecca Landes, Chief Executive Officer Estimated completion date: April 5, 2023

View Audit 34742

Finding 34034 (2022-001)

Significant Deficiency 2022

Mountain Home Montana, INC

MT

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

With regard to Federal Award Finding 2022-001, Documentation of Personnel Expenses Charged to Federal Awards, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2022, we offer the following response. We understand that Single Audit standards require documentation of...

With regard to Federal Award Finding 2022-001, Documentation of Personnel Expenses Charged to Federal Awards, in the audit report for Mountain Home Montana, Inc. for the year ended December 31, 2022, we offer the following response. We understand that Single Audit standards require documentation of personnel expenses charged to multi-funding sources to include the specific activities performed and adequate authorization in accordance with the individual grant agreements. We plan to review and develop our policies as recommended in the audit report to achieve an acceptable time-tracking process for our federal funds. We anticipate starting and implementing this process in the current fiscal year with the goal of being in compliance for next year's audit.

View Audit 34740

Finding 34033 (2022-001)

Material Weakness 2022

Emberhope, Inc.

KS

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will p...

Finding 2022-001: Federal Award Findings and Questioned Costs Contact person responsible for correction action ? Lance Murnan, Vice President of Finance Anticipated completion date ? April 30, 2023 Corrective action We are taking the following action: - The Director of Foster Care ? Kansas will prepare the Quarterly Status Report and send to the Vice President of Foster Care for review. - Once the Vice President of Foster Care has reviewed the Quarterly Status Report, they will then submit to DCF to ensure accurate and timely filing.

View Audit 33437

Finding 34032 (2022-002)

Significant Deficiency 2022

County of Maui

HI

Subrecipient Monitoring § 200.332

Ref. No. Internal Control Findings 2022-001 Improve Controls over Recording of Non-routine Transactions - Material Weakness Recommendation County management should ensure that estimates are developed more timely to ensure proper recording in the County?s financial statements. View of Responsibl...

Ref. No. Internal Control Findings 2022-001 Improve Controls over Recording of Non-routine Transactions - Material Weakness Recommendation County management should ensure that estimates are developed more timely to ensure proper recording in the County?s financial statements. View of Responsible Officials and Planned Corrective Action Management concurs with this audit finding. The Department of Finance will develop specific processes to ensure necessary estimates are developed and corresponding entries are booked in a timely manner for new occurrences (transient accommodations tax) or unusual events (bargaining unit grievances due to COVID-19). Additionally, the Department of Finance will work with the Department of Corporation Counsel to ensure that any potential liabilities regarding personnel matters are monitored and tracked on an ongoing basis. End Date: Ongoing Responding Person(s): Marci Sato, Accounting System Administrator Department of Finance Phone No. (808) 270-7503

View Audit 31686

Finding 34031 (2022-001)

Significant Deficiency 2022

Ahepa/dop 60, Inc.

IN

Cash Management HUD Housing Programs Reporting

Finding 2022-001 - Significant Deficiency Internal Control Over Compliance Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 30, 2022 Actions Taken or Planned on the Finding Management has stren...

Finding 2022-001 - Significant Deficiency Internal Control Over Compliance Concur or Do Not Concur with this Finding Concur Agree or Disagree with auditor recommendations Agree Completion Date or Proposed Completion Date September 30, 2022 Actions Taken or Planned on the Finding Management has strengthened and improved internal control over compliance with respect to required residual receipts deposit. Contact Person First Name Dawn Contact Person Last Name Cole

View Audit 31722

Finding 34025 (2022-007)

Material Weakness 2022

Flora Community Unit School District #35

IL

School Nutrition Programs Subrecipient Monitoring

Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan:...

Compliance: Finding: 2022-007 Condition: The District does not have a process in place currently nor is using the USDA's Nonprogram Revenue Tool to monitor the District's compliance with 7 CFR 210.14(f) to ensure that costs of nonprogram foods are not being subsidized by program food revenues. Plan: The District will begin using the USDA's Nonprogram Revenue Tool as well as work with Aramark to change the presentation of the invoices received. The District will also request additional monthly reports detailing revenue from nonprogram foods. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will begin using the USDA's Nonprogram Revenue Tool, updated invoices from Aramark, and new reports from Aramark to ensure compliance with the Code of Federal Regulations.

View Audit 31720

Finding 34024 (2022-006)

Material Weakness 2022

Flora Community Unit School District #35

IL

School Nutrition Programs

Compliance: Finding: 2022-006 Condition: There was no termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Plan: The Aramark contract will be updated to include the proper ter...

Compliance: Finding: 2022-006 Condition: There was no termination clause noted in the Aramark contract stating whereby either party may cancel for cause with 60-day notification as required by 7 CFR 210.16(d) and 7 CFR 220.7(d)(4). Plan: The Aramark contract will be updated to include the proper termination clause stating whereby either party may cancel for cause with 60-day notification. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure the Aramark contract has been updated with the proper termination clause before signing another contract.

View Audit 31720

Finding 34023 (2022-005)

Material Weakness 2022

Flora Community Unit School District #35

IL

School Nutrition Programs

Compliance: Finding: 2022-005 Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year to remain compliant with 7 Code of Federal Regulations (CFR) 210.8(a)(1) and 7 CFR 220.11(d)(1)...

Compliance: Finding: 2022-005 Condition: No on-site review was done for the National School Lunch Program or for the School Breakfast Program as required to be done prior to February 1 of each school year to remain compliant with 7 Code of Federal Regulations (CFR) 210.8(a)(1) and 7 CFR 220.11(d)(1). Plan: On-site reviews will be completed for both the National School Lunch Program and the School Breakfast Program by February 1 of each school year. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Joel Hackney, Superintendent Management's Response: Management will ensure all necessary on-site reviews are completed by February 1 of each school year.

View Audit 31720

Finding 34020 (2022-003)

Significant Deficiency 2022

Grace Christian University

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.328 § 200.329

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Account...

Finding #2022-003 - Major Federal Award Finding - Reporting. Significant Deficiency in Internal Controls over Compliance Corrective Action Plan: Procedure(s) will be drafted covering data collection, storage, and reporting of HEERF data. The VP of Finance will train the Director of Finance & Accounting on these procedure(s). A reporting calendar will be created to alert both managers that report due dates are approaching. The Director of Finance & Accounting will review all reporting before it is submitted.

View Audit 31139

Finding 34019 (2022-002)

Material Weakness 2022

Grace Christian University

MI

Procurement, Suspension & Debarment § 200.317 § 200.320 § 200.326

Finding #2022-002 - Major Federal Award Finding - Procurement and Suspension and Debarment. Material Weakness in Internal Controls over Compliance Corrective Action Plan: Revise the current procurement policy to include federal regulations 2 CFR Section 200.317-200-326 per the thresholds in CFR 200....

Finding #2022-002 - Major Federal Award Finding - Procurement and Suspension and Debarment. Material Weakness in Internal Controls over Compliance Corrective Action Plan: Revise the current procurement policy to include federal regulations 2 CFR Section 200.317-200-326 per the thresholds in CFR 200.320. The revised policy will be reviewed with managers responsible for procurement that could potentially exceed these thresholds. A procedure will be drafted and implemented to guide managers responsible for procurement in the required procurement process based on dollar thresholds and allowable methods described in CFR 200.320. Oversight of the procurement process will be the responsibility of the EVP of Operations and the Director of Finance & Accounting.

View Audit 31139

Finding 34018 (2022-001)

Significant Deficiency 2022

Musical Theatre West

CA

Finding: 2022-001 Federal Agency: U.S. Small Business Administration Federal Program Title: Shuttered Venue Operators Grant CFDA No: 59.075 Award Periods: January 27, 2021 through June 30, 2022 Corrective Action: During 2023, new staff members were hired to replace the staff members that resigned an...

Finding: 2022-001 Federal Agency: U.S. Small Business Administration Federal Program Title: Shuttered Venue Operators Grant CFDA No: 59.075 Award Periods: January 27, 2021 through June 30, 2022 Corrective Action: During 2023, new staff members were hired to replace the staff members that resigned and that these staff members received additional training for the use of the Organization?s new software to ensure the Organization can reconcile software reports timely to the general ledger. Additionally, the Organization did not receive enough federal funds in the subsequent period to require a Single Audit. Proposed Completion Date: The new staff members received additional training with its new software as of January 31, 2023.

View Audit 31086

Finding 34017 (2022-005)

None 2022

City of Oelwein

IA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The City will establish a process to track the total dollar amount of federal awards spent during each year.

View Audit 31085

Finding 34016 (2022-004)

None 2022

City of Oelwein

IA

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

The City will verify that all vendors and contracts paid with federal awards, are not suspended or disbarred by verifying it on the SAM website.

View Audit 31085

Corrective Action Plans

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